UNITED STATES TAX COURT
WASHINGTON, DC 20217

  NOEL NELSON,† ††††††††††††††††††††††††††††††††††††††)
  ††††††††††† Petitioner††††††††††††††††††††††††††††††) 
  V. †††††††††††††††††††††††††††††††††††††††††††††††  ) Docket No. 13212-05L
  COMMISSIONER OF INTERNAL REVENUE,†††                )
  ††††††††††† Respondent††††††††††††††††††††††††††††††) 
  

ORDER

On September 23, 2005, respondent filed a Motion for Remand. An objection, if any, to respondentís motion was required to be filed by October 17, 2005. No objection has been received by the Court. Upon due consideration, it is

ORDERED that respondentís motion for remand is granted and this case is remanded to respondentís Office of Appeals for the purpose of affording petitioner a face to face administrative hearing pursuant to I.R.C. section 6330. It is further

ORDERED that respondent shall offer petitioner an administrative hearing at respondentís Appeals Office located closest to petitionerís residence (or at such other place as may be mutually agreed upon) at a reasonable and mutually agreed upon date and time, but no later than January 23, 2006. It is further

ORDERED that each party shall on or before February 13, 2006, file with the Court, and serve on the other party, a report regarding the then present status of this case.

S/___________________
Judge Joel Gerber
Chief Judge

Dated: Washington D.C.
November 7, 2005